Analisis Yuridis Penagihan Pajak Dengan Surat Paksa Dalam Penegakan Hukum Pajak (The Judicial Analysis Of Tax Billing By Forced Letterin The Enforcement Of Tax Law)

Ibnususilo, Efendi and Anshory, Abdul Hadi and Akbar, Aryo (2019) Analisis Yuridis Penagihan Pajak Dengan Surat Paksa Dalam Penegakan Hukum Pajak (The Judicial Analysis Of Tax Billing By Forced Letterin The Enforcement Of Tax Law). Asian Journal of Environment, History, and Heritage, 3 (1). pp. 73-85. ISSN 2590 - 4213

Text 14. Analisis Yuridis Penagihan Pajak Dengan Surat Paksa Dalam Penegakan Hukum Pajak.pdf - Published Version Download (331kB)

Abstract

The authority of tax billing by using forced letter committed by apparatus of tax theoretically could be justified due to of that authority as an inherent part against apparatus of state organ (General Directorate of Tax). Such authority is implemented in form of beschiking (policy) by releasing a letter so called Tax Billing by Forced Letter. The status of forced letter in legal system counstitutes as a part hard law enforcement against the taxpayer as regulated in Act No 19/2000. Such letter is nature excetutorial has legal binding as equal as court decision which incracht van gerwijisdevonnis, so that directly could be executed. Effectiveness of law enforcement by the apparatus of tax by using the forced letter has not implemented yet effectively proved by the existence of compulsory arrears although the forced letter has been given. Therefore, the tax billing by forced letter in system of tax billing, constitutes of earlier law action could be committed by the apparatus.

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